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Tex. Tax Code § 154.502

UNSTAMPED CIGARETTES

Texas · Texas Tax Code · Status: effective

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Tex. Tax Code § 154.502, UNSTAMPED CIGARETTES, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575135
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Except as provided by Section 154.026(b), a person commits an offense if the person: (1) makes a first sale of unstamped cigarettes; (2) sells, offers for sale, or presents as a prize or gift unstamped cigarettes; or (3) knowingly consumes, uses, or smokes cigarettes subject to the tax under this chapter without a stamp affixed to each individual package.